VAT Cash Accounting eligibility: £1.35m entry test

Check the VAT-exclusive turnover screen, general conditions and transaction exclusions separately.

Decision boundary

Turnover of £1.35 million or less is only the first screen. VAT registration, current returns and payments, recent offence conditions and transaction exclusions still matter.

Evidence to check

• Expected VAT-taxable turnover for the next 12 months, excluding VAT and exempt supplies
• VAT registration plus current returns and payment arrangements
• Any six-month terms, advance invoices, credit or hire-purchase sales, imports or customs transactions

Official source

HMRC eligibility rules

General information only. HMRC determines scheme eligibility, payment periods, exclusions and transition accounting.